The note between the two parties was a legitimate debt of S Corporation 1 and an asset of S Corporation 2.
Thus the CRUT's payout is based on the asset's entire value.
Some, such as Fidelity's Asset Manager funds and Vanguard's LifeStrategy Funds, maintain a fixed asset allocation over time.
Therein lays one of the key shortcomings of traditional accounting: there is no allowance for a change in the cost of capital in the accountant's methodology, even though it is incredibly relevant to an asset's value.
Here is a better way to value stocks: First, the investor should weigh the cost of capital against the firm's stream of current and future free cash flows to determine the asset's value.
In theory, this is an annual write-off that adds up to an asset's cost over its useful life.
So-called grantor-retained annuity trusts, or GRATs, let people give a portion of an asset's future profits to heirs tax-free.
Under the law, an innocent third party generally can't seek an asset's return until the underlying criminal case is resolved, which can take time.
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Rising rates usually go hand in hand with falling farm revenues and higher capitalisation rates (the ratio of income produced by an asset to the asset's value).
One suggestion is to allow a bank to reduce an asset's risk weighting if it can prove to supervisors its ability to evaluate the credit's specific risks.
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In his post-FOMC press conference, Fed Chairman Ben Bernanke defended his policy of open-ended asset purchase s, dubbed QE4, and explained the benefits of their new, outcome-based guidance.
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The person who sets up the trust gets annual payments adding up to the asset's original value, plus a return based on a fixed interest rate set by the Internal Revenue Service.
Some of the loans or properties they are secured against are quickly turned around and sold individually at a premium that is still well below the asset's price at the height of the market.
The Fed's asset purchases help keep down U.S. bond yields, and higher U.S. yields could also push up yields on Japanese bonds.
Deutsche has Germany's biggest asset manager and perhaps the country's fattest book of corporate contacts.
"Instead of betting on short-term cycles, people are investing in the longer-term story" of U.S. economic growth backed by innovation in shale-gas technology, said Kunihiro Asai, Nikko Asset Management's head of product development.
The deal, which had been expected, will make the Tokyo-based company one of Japan's major asset managers and give it the opportunity to offer Robeco's financial products to Japanese customers in the future.
It is a means of finance -- the government's liability is the buyer's asset.
Nor is today's asset boom fuelling the kind of leverage that made the bust so awful.
Mr Ferrand was chief administrative officer of the UK division of Aegon's asset management business.
But now that Asia's asset prices have deflated (FORBES GLOBAL, Apr.6), Alwaleed is more interested.
As the fund's discounts from net asset values widened, Watt's shareholders fared even worse than that.
IBRA's asset grab could thus help Indonesia to reverse some of its past mistakes.
What's on your bookshelf is far more of an information asset than what's on your firm's intranet.
They will also retain control of Cazenove's asset-management and private-equity businesses, though neither of these is big.
The unit was placed under a strategic review, as were Morgan Stanley's asset management and retail brokerage divisions.
One firm prominent in Primary Fund's asset mix in 2007 was Grampian Funding.
Mack has talked about his desire to strengthen Morgan Stanley's asset management group as competition mounts from rival brokerage firms.
Loan amounts vary, but the typical investor borrows a full 50% of his fund's asset value to reinvest, Wonneberger says.
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